The analysis deals with the transfer of tax residence to Italy. There is a substantial difference between the hypotheses of economic activity carried out in Italy while maintaining the residence in another State, and the hypotheses in which the economic operator chooses to transfer the residence to Italy. It is possible to use tax for social reasons, for example including specific contributions or facilitations to tax the income of immigrants who have new residence in Italy. There is a profile of analysis which concerns the treatment of immigrants, who, assuming a position of regularity in the context of work, present the tax return (and they are subsequently taxed), and they contribute to social security and tax revenues. These individuals are eventually recipients of grants. Another profile of interest and analysis is the possibility that the tax is an instrument that can determine the “facilitated” positions, but with a different purpose: providing an incentive to transfer, in the case of subjects who can bring “wealth” in the sense of implementing scientific research or capital investment in Italy. The immediate and intense impact on the territory of the choices adopted and implemented through taxation is evident, and is likely to generate elements characterizing the cohabitation in the country.
|Titolo della pubblicazione ospite||Migrazioni. Diritto e società.|
|Numero di pagine||20|
|Stato di pubblicazione||Published - 2018|